Australian Capital Territory payroll tax (FY2026-27)
Administered by ACT Revenue Office under state payroll tax law. Standard rate 6.75% on Australian taxable wages above the $1.75 million threshold.
$1.75 million
Annual threshold
6.75%
Standard rate
Monthly
Returns
Rate + thresholds in detail
- Annual tax-free threshold: $1.75 million of Australian taxable wages.
- Monthly threshold: $145,833.33.
- Standard rate: 6.75%.
- Rate tiers, threshold mechanics and surcharges: General rate by Australia-wide wages: 6.75% ($1.75M–$20M), 6.85% ($20M–$50M), 7.35% ($50M–$100M), 7.85% ($100M–$150M), 8.75% (above $150M). Flat tax-free threshold, apportioned by days employed and the ACT share of Australia-wide wages.
Returns + reconciliation
- Return cadence: Monthly by the 7th of the following month.
- Annual reconciliation: Annual reconciliation by 28 July.
Grouping
The general rate tier is set by the group's Australia-wide wages; only an approved DGE claims the threshold.
Recent change
From 1 July 2026 the threshold fell from $2M to $1.75M and the general rate is tiered from 6.75% (to $20M) up to 8.75% (above $150M), replacing the flat 6.85% plus surcharges.
Sources
Compare to other states: NSW ($1.2 million) · VIC ($1 million) · QLD ($1.3 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($2.5 million)